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located near his house, petitioner had customers who would come
to his house. The management would bring the locks over to be
rekeyed whenever a tenant moved out. If someone lost a key,
petitioner would make it at his house. Two other car dealer
clients would bring automobiles by his house for him to rekey.
Much of petitioner’s work was done onsite such as at a client's
house where a lockout occurred or at a car dealership.
Petitioner kept some machines and equipment in his garage.
Petitioner kept records of his daily sales and of his supplies in
a checkbook and in a business journal. Petitioner did not place
his business journal in evidence. Petitioner provided his
customers with invoices, but he used the type that were
duplicates, and, to get more for his money, he used both parts
for different jobs, essentially making 100 invoices out of what
should have been 50. Therefore, he kept no copy of the invoices.
Petitioner kept some inventory on hand, but usually bought it
when needed.
Petitioner's brother, Brett, did work for the locksmith
business in 1995. However, petitioner did not file a Form 1099
reporting income he paid to his brother. He claimed he did not
know what to file, and he figured it did not matter because his
brother was family. Petitioner claimed he kept a ledger of how
much Brett was paid, but the ledger was not produced. Respondent
calculated that in the check register about $3,600 was recorded
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